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Welcome changes to the Gift Aid Rules: Cancelled events and loan waivers

By Kevin Russell | 19 March 2021

In response to Covid-19, HMRC agreed to relax the Gift Aid rules in respect of cancelled events such as Bible Weeks, conferences and other ticketed events. Where someone bought a ticket to a charity event that was cancelled as a result of the pandemic and waived their right to a refund (effectively treating it as a donation), HMRC agreed that this could be Gift Aided despite the normal requirement that a Gift Aid donation has to be a “payment of a sum of money”.


No troubles in Northern Ireland – now confirmed

By Kevin Russell | 16 March 2021

We have previously commented on the application of the new HMRC ‘Trusts Register’ to charities (see There may not be trouble ahead (after all), September 2020).


Gift Aid and GASDS: Claim it before you lose it!

By Kevin Russell | 12 March 2021

A reminder that for many churches, the hard deadline for claiming Gift Aid repayments and top-up payments under the Gift Aid Small Donations Scheme (GASDS) is fast approaching.


Up to £125 ‘bonus’ from HMRC for all employees working from home!

By Kevin Russell | 14 December 2020

In accordance with the Government’s COVID-19 Guidance, many of us have been required to work at home for some or all of the period since March 2020. There are of course increased costs associated with this such as heating and lighting, metered water charges, telephone and so on. Where these costs have been incurred as a result of being required to work from home, they are tax deductible if not reimbursed in full by your employer.


Furloughing: What has changed? Eight things to be aware of

By Kevin Russell | 11 December 2020

Great! Chancellor Rishi Sunak has extended the Coronavirus Job Retention (‘Furlough’) Scheme again. This time from 1 November to 31 March 2021. But each time the Scheme has been extended, the rules or calculations or both have changed. So what are the key things that you need to be aware of in making claims under the latest (‘new’) Scheme?


Charity registration for churches in 2021 and beyond

By Kevin Russell | 10 December 2020 | Comments (2)

The current ‘Exception from Registration Regulations’ mean that some churches are not legally required to register as a charity with the Charity Commission. These regulations are due to come to an end on 31 March 2021. So the question arises as to what happens for these churches beyond next March?



Churches – Ending of exception from registration with the Charity Commission

By Kevin Russell | 14 October 2020 | Comments (2)

As many of you will know, the current ‘Exception from Registration Regulations’ that mean that some churches are not legally required to register as a charity with the Charity Commission. These regulations are due to come to an end on 31 March 2021. In general, churches are legally required to register with the Charity Commission when their gross income exceeds £5,000 unless they fall within the excepting regulations, in which case, the gross income limit is increased to £100,000.


There may not be trouble ahead (after all)

By Kevin Russell | 21 September 2020

In our previous article (entitled There may be trouble ahead!), we outlined the evolving story of HMRC’s Trust Registration Service (TRS) and whether or not charities would be required to register with the Service. Penalties will apply for non-compliance so it is important for trustees to understand their obligations.


Probably No Trouble Ahead. But...

By Kevin Russell | 24 March 2020

Our previous article, ‘There may be Trouble Ahead!, alerted churches and charities to the possibility of having to register with HMRC as part of the ‘Trusts Registration Service’ (TRS).

This comes about as a result of implementation of the 5th Money Laundering Directive (5MLD).


There may be trouble ahead!

By Kevin Russell | 25 September 2019 | Comments (5)


When Irving Berlin penned these lyrics, he wasn’t thinking about the burden about to be placed on all UK charity trustees. But the words are strangely appropriate to changes due in a little over 18 months’ time!